https://www.taxtmi.com/caselaws?id=164969 Composition tax under the Tripura Value Added Tax Act, 2004 is available only to a registered dealer with taxable turnover and, under sub-section (2), only as a substitute for tax otherwise payable. Where no actual sale, purchase, supply or distribution of goods occurred, no legally ascertainable tax liability arose and the power to demand compounded tax did not exist. On the facts found, the dealer had not incurred taxable liability in relation to the goods concerned, and the demand was raised without assessment or statutory basis. The demand notice was therefore unlawful, and refusal to issue permits on that footing could not be sustained. en-us Wed, 29 Sep 2010 00:00:00 +0530 Tue, 23 Sep 2014 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164969 Composition tax under the Tripura Value Added Tax Act, 2004 is available only to a registered dealer with taxable turnover and, under sub-section (2), only as a substitute for tax otherwise payable. Where no actual sale, purchase, supply or distribution of goods occurred, no legally ascertainable tax liability arose and the power to demand compounded tax did not exist. On the facts found, the dealer had not incurred taxable liability in relation to the goods concerned, and the demand was raised without assessment or statutory basis. The demand notice was therefore unlawful, and refusal to issue permits on that footing could not be sustained. Case-Laws VAT and Sales Tax Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164969